Office of the Quartermaster,
West Point, N. Y.,
August 7, 1930.
Messrs. D. C. Johnson and Company,
312 High Street,
Boston, Massachusetts.
Gentlemen:
In reference to your letter of the 5th inst., I desire to inform you that there is no need here at present for the roofing mentioned.
I regret that we cannot at this time become customers of your firm, but we shall hold you in mind when the necessity for roofing arises.
Yours very truly,
J. H. Smith,
Major, Q. M. Corps, U. S. A.
Quartermaster.
The entire address of the recipient had best be written before the salutation.
Other proper salutations are:
My dear Sir:
My dear Madam:
Ladies: